Business combination
老師您好，
（1）我想請問 IFRS3 Business combination和 IFRS10 Consolidated financial statement所包含的內(nèi)容有什么區(qū)別？
（2）在企業(yè)合并時，子公司有一項(xiàng)或有負(fù)債，在合并后要確認(rèn)這項(xiàng)或有負(fù)債嗎？
謝謝老師
問題來源：
Study Guide:
1. Subsidiary
2. Associate
3. Comprehensive example
1. Subsidiary
General steps of consolidation:
(b) Adding up all uncanceled assets and liabilities on a line by line basis, by doing (a)and (b), we are consolidating as if parent owned everything in subsidiary
體現(xiàn)100%的控制
(c) show the extend to which you do not own
|
說實(shí)話 |
合并B/S |
|
合并I/S |
引入案例:
P acquired 80% of S on 31 Dec. 2016 for $60. FV of a building in S is $5 higher than its NBV, which has remaining useful life of 5 years. FV of NCI at DOA is $15.
@ DOA in P's a/c
Dr. Investment in subsidiary 60
Cr. Cash 60
A parent company will usually produce its own single company financial statements and these should be prepared in accordance with IAS 27(revised) Separate financial statements. In these statements, investments in subsidiaries and associates included in the financial statements should be either:
(a) Accounted for at cost, or
(b) In accordance with IFRS 9
(c) equity method
W2 Goodwill
|
Consideration |
|
60 |
|
FV of NCI @ DOA |
|
15 |
|
FV of S’s identifiable net asset @DOA |
|
|
|
Share capital |
25 |
|
|
Retained earning |
15 |
|
|
FV adjustment |
5 |
(45) |
|
GW @ DOA |
|
(30) |
我們首先假設(shè)P 100%收購了S
Consideration
FV of S’s identifiable net asset @DOA
Share capital
Retained earning
FV adjustment
|
W2 Goodwill |
|
|
Consideration |
60 |
|
FV of NCI @ DOA |
15 |
|
FV of S’s identifiable net asset @DOA |
|
|
|
Share capital |
25 |
|
|
Retained earning |
15 |
|
|
FV adjustment |
5 |
(45) |
|
Goodwill at DOA |
|
30 |
王老師
2021-08-21 10:15:11 1995人瀏覽
哈嘍！努力學(xué)習(xí)的小天使：
1.IFRS3企業(yè)合并，對其他企業(yè)開始控制了，取得控制權(quán)后編制合并報表， 包含主要的編制原則。
IFRS10合并財務(wù)報表，企業(yè)成為合并關(guān)系了，在各期需要編制合并報表時，根據(jù)開始企業(yè)合并時編制的合并報表的基礎(chǔ)上，根據(jù)期間內(nèi)發(fā)生的業(yè)務(wù)對合并財務(wù)報表各個會計科目進(jìn)行如何處理以及調(diào)整。
2.在企業(yè)合并時，或有負(fù)債需要根據(jù)具體情況考慮是否 確認(rèn)為預(yù)計負(fù)債 。
每個努力學(xué)習(xí)的小天使都會有收獲的，加油！
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